Enforcement Rules of Soil and water Conservation Act Article 26

The term of slopeland utilization exceeding prescribed limits mentioned in Article 22 of the Act denotes activities of cultivation, operation or use for agricultural, fishery or animal husbandry purpose, on land identified by Slopeland Conservation and Utilization Act as land suitable for afforestation or land subject to strengthened conservation. But excluding Farming and grazing lands are classified by Regional Plan Act ,or activities of cultivation, operation or use for agricultural, fishery or animal husbandry purpose in accordance with Urban Planning Law, National Park Law, and others.
中文原文 水土保持法施行細則第26條
本法第二十二條所稱山坡地超限利用,指依山坡地保育利用條例規定查定為宜林地或加強保育地內,從事農、漁、牧業之墾殖、經營或使用者。
但不包括依區域計畫法編定為農牧用地,或依都市計畫法、國家公園法及其他依法得為農、漁、牧業之墾殖、經營或使用。

English translation for reference only; the Chinese text prevails. Not legal advice.